Tax deduction and collection relaxation powers extend to lower rates, binding guidelines, and chargeable income determination mechanisms. Power is conferred on the Central Government to relax deduction or collection requirements by notification, including non-deduction or deduction at a lower rate for specified payments, receipts, persons, or classes of persons. The Board may issue binding guidelines to remove difficulties in giving effect to the Chapter, and may notify cases for applications to determine the chargeable portion of payments to non-residents or foreign companies, so that tax is deducted only on that portion. The Board may also make rules for applications for certificates and the conditions for their grant.